Lesotho Personal Income Tax
Detailed personal income tax rates and rules for Lesotho in 2026.
Income TaxLSL
Lesotho levies personal income tax at 20% on the first LSL 64,080 and 30% on income above that. A tax credit of LSL 8,280 effectively provides a tax-free threshold. Employment income is taxed through PAYE.
| Income Range (LSL) | Tax Rate |
|---|---|
| L 0 – L 64K | 20% |
| L 64K+ | 30% |
Filing Deadline
June 30 (three months after fiscal year end)
Residency Rule
An individual is resident if ordinarily resident in Lesotho or present for more than 182 days.
How Lesotho Income Tax compares
Lesotho’s top personal income tax rate of 30% is the 92nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Lesotho
30%
Africa average
32.3%
Global average
27.7%
